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Reporting & Materiality

Regular reporting is the primary way that we share our progress and show transparency around our citizenship and sustainability practices. In addition to publishing annual updates on our Global Citizenship & Sustainability Report, which is completed in accordance with core Global Reporting Initiative (GRI) standards and the Sustainability Accounting Standards Board (SASB)  framework for the Food & Beverage sector and Restaurant industry, we participate in comprehensive voluntary disclosures including CDP and the Roundtable on Sustainable Palm Oil (RSPO)  Annual Communication of Progress. We also align our priority areas of work with the United Nations Sustainable Development Goals (UN SDGs).

Yum! also discloses our climate-related risks and opportunities through a Taskforce on Climate-related Financial Disclosures (TCFD) report. Our first TCFD assessment was conducted in 2021 and in 2026 we completed an updated assessment. Both provide an analysis of the physical and regulatory risks that directly impact our restaurants and supply chain across regions and brands. This helps guide the prioritization of our work in addressing and mitigating risks of climate issues. In addition, Yum! conducted an initial assessment of nature-related risks and opportunities using the Taskforce on Nature-related Financial Disclosures (TNFD) and LEAP approach, building on existing climate-related disclosures to support a more integrated view of climate and nature impacts across the business.  

Visit our Reporting & Policies Library to view our disclosures.

Materiality Matrix

We undertake regular materiality assessments, soliciting input from a diverse range of internal and external stakeholders, to help us identify and prioritize our most significant citizenship and sustainability impacts, risks and opportunities.

In 2024, we conducted our first double materiality assessment (DMA) in response to the requirements of upcoming regulation, including the European Union’s Corporate Sustainability Reporting Directive. As required, this considered both citizenship and sustainability risks and opportunities impacting Yum!, and the positive and negative impacts of Yum!’s operations and value chain on the environment and society. We are encouraged by the similarities between our initial findings and past materiality assessments (see 2021 materiality matrix below) and intend to share further details of our DMA and the implications for our business.